After running a successful business for many years, the IRS filed suit against Matt. They accused him of committing tax fraud because he was not collecting sales tax
from his customers. Matt had always meticulously kept records on his income and
paid taxes based on that, but he was not aware that he should also be collecting sales
tax. Either way, the IRS said that Matt had committed a crime. What motive would
Matt MOST likely offer to explain his actions?